External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter

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External ITGC Audits – An Internal Auditor’s OpportunitySystem Generated Data– Often used in the execution of a manual control (ex: application generatedreports)– The higher the risk associated with the control and the more the controldepends on the accuracy and completeness of data, the greater theimportance of ITGCs– Effective ITGCs provide greater comfort that the programs and datasources are controlled and protected from unauthorized access or changesThe ability to rely on the proper and consistent operation ofapplication controls usually depends on the effectiveoperation of related ITGCs.PricewaterhouseCoopersPage 16
Linkage to the Financial Audit
Page 1 and 2: External ITGC Audits -An Internal A
Page 3 and 4: External ITGC Audits - An Internal
Page 13 and 14: ITGC External Scoping ITGC Audits -
Page 15: External ITGC Audits - An Internal
Page 21 and 22: Internal Audit Involvement in theIT
Page 29 and 30: Final Thoughts

External ITGC Audits – An Internal Auditor's ... - IIA Dallas Chapter

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